Vance mentions a letter written by a couple of House members from New Jersey who claim that eliminating the federal deduction for state and local taxes paid would, "unfairly penalizes residents in high-tax states like New York, California, Illinois, and New Jersey."
Yet, reality reveals otherwise. Residents of no-tax / low-tax states are the ones being penalized right now. They have been penalized for years by Congress.
In truth, residents of states with no income taxes or low marginal rates actually subsidize the residents of the high marginal rate states.

There are no bigger freeloaders than Californians. At every marginal state tax rate in California, Americans of almost every other state subsidize Californians. If Californians had to feel the full effects of paying taxes to Congress, likely there would be a state tax revolt by Californians. Under a tax revolt, Californian lawgivers would find themselves pressed to make hard decisions. Yet, because Americans pay for Californians, the dopey lawgivers of California can push for high-speed rail to nowhere and highly subsidized solar electricity.

Along with paying for Californians, for those earning between $75,000 and $99,999, every federal taxpaying American also subsidizes the federal tax bill of Iowans, Mainers, Oregonians and residents of D.C. When Californians, Hawaiians, Iowans, Mainers, Minnesotans, Oregonians, and DC residents earn above $100,000, they get their federal tax bill subsidized by others. And at the highest incomes, the same freeloaders get joined by New Jerseyans and New Yorkers.

The residents of Washington, Nevada, Wyoming, South Dakota, Texas, Florida and Alaska all are hit hard as they do not pay state income taxes. As well, the residents of North Dakota (2.9%), Pennsylvania (3.0%) and Indiana (3.23%) make it possible for the legislators in high tax states to live it up.

The residents of these states are carrying Californians and the other bums of the profligate high-tax states.

According to Vance, "the SALT deduction keeps almost $100 billion a year out of the hands of Uncle Sam." Vance believes this to be good because by Vance's simplistic, libertarian view, anything that lets Americans "keep more of their money in their pockets and out of the hands of Uncle Sam" is good.

Yet, Vance advocates violation of the non-aggression principle of libertarianism when he pushes for the residents of some states to beggar their neighbors.

Without the SALT deduction, lawgivers of high-tax states would find themselves at a competitive disadvantage. Likely, quality of life would fall in states like California, Oregon, New York and New Jersey. Americans would have even more reason to move to states offering better tax laws.

If Americans are serious about putting an end to creeping socialism in the USA, Americans will push to end the deduction for state and local taxes. Let the legislators of high tax states experience the wrath of their residents.